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2015 (3) TMI 826 - AT - Central ExciseDuty demand - Carpentry work - appellant has manufactured various items of furniture without obtaining Central Excise registration and without payment of excise duty and without following any Central Excise procedure - Manufacturer or not - Bar of limitation - Held that:- appellant is not having control over the sub-contractor. Therefore, the appellant has clarified the test laid down by thisTribunal in the case of Shri Shankar Re-rolling Mills (1996 (8) TMI 229 - CEGAT, MUMBAI). However, other learned Judge has held that when the agreements were not produced during the investigation and the agreements produced before the Tribunal do not even speak anything about the scope of the work and the invoices produced very clearly indicate that the invoices are from labour contractor and are for carpentry labour charges, the appellant only can be considered as manufacturer. This will also be keeping in line with the practice for such industry. Invocation of extended period of limitation - Held that:- in the show cause notice there is no allegation against the appellant that the appellant has not paid the duty by way of willful misstatement or suppression of facts or having mala fide intention not to pay central excise duty in contravention of the provisions of the Central Excise Act/Rules. In these circumstances, again we hold that, as held by HMM Ltd. (supra), the extended period is not invokable, hence the demands raised in the show cause notice are barred by limitation. - Decided in favour of assessee.
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